Form DPT-3 is a statutory annual return mandated by the Ministry of Corporate Affairs (MCA) under Rule 16A(3) of the Companies (Acceptance of Deposits) Rules, 2014. It requires every company (other than government companies) to disclose all outstanding amounts of money, loans, and receipts not classified as deposits under the Companies Act, 2013. It is mandatory to ensure financial transparency, protect depositors' and creditors' interests, and enable the government to monitor corporate borrowings.

The due date for filing Form DPT-3 for the Financial Year 2025-26 (April 1, 2025 to March 31, 2026) is 30th June 2026. Every year, DPT-3 must be filed by 30th June for the preceding financial year. Missing this deadline can result in significant penalties under the Companies Act, 2013.

All companies registered under the Companies Act, 2013 — except Government Companies — are required to file Form DPT-3. This includes Private Limited Companies, Public Limited Companies, One Person Companies (OPCs), Section 8 Companies (Non-Profit Companies), and small companies. The form must be filed even if the company has not accepted formal deposits, as long as there are outstanding loans or exempted amounts.

The following are exempt from DPT-3 filing: (1) Government Companies, (2) Banking Companies regulated by the Reserve Bank of India (RBI), (3) Non-Banking Financial Companies (NBFCs) registered with the RBI, (4) Housing Finance Companies (HFCs) registered with the National Housing Bank (NHB), and (5) Companies specifically notified by the MCA under the proviso to Section 73(1) of the Companies Act, 2013.

Yes, in most cases. If your company has any outstanding loans, advances, or amounts received from directors, shareholders, financial institutions, or other parties that are classified as 'exempted deposits' or 'non-deposit transactions,' you are still required to file DPT-3. Only if both the opening and closing balances of all such amounts are zero (NIL) and no such transactions occurred during the year can some companies opt not to file. However, CleverCoins recommends filing a NIL return as a best practice and precaution.

Penalties for non-filing or late filing of DPT-3 are severe. Under Rule 21, the company and every officer in default can be fined up to Rs. 5,000 plus Rs. 500 per day of continuing default. Under Section 73, if a company is found accepting deposits without filing DPT-3, it faces a penalty of minimum Rs. 1 Crore or twice the deposit amount (whichever is less), extendable up to Rs. 10 Crore. Officers in default face imprisonment of up to 7 years and fines between Rs. 25 Lakhs and Rs. 2 Crores.

A 'Deposit' is any money received by a company that falls under the definition of deposits as per Section 73 of the Companies Act, 2013 and associated rules — typically from the public, members, or debenture holders. An 'Exempted Deposit' refers to amounts that, while resembling deposits in nature, are specifically excluded from the definition of 'deposits' under Rule 2(1)(c) of the Companies (Acceptance of Deposits) Rules, 2014. Examples of exempted deposits include loans from directors (with required declaration), inter-company loans, security deposits from employees, and advances against orders. Both categories must be reported in DPT-3.

An Auditor's Certificate is mandatory only when the purpose of filing is 'Return of Deposits' or 'Return of Deposits as well as Exempted Deposits.' If the form is filed purely as a 'Return of Exempted Deposits' (whether one-time or annual), an Auditor's Certificate is not required. Your CleverCoins expert will determine the correct purpose of filing based on your company's financial data.

No. Once Form DPT-3 is submitted on the MCA portal, it cannot be directly revised or corrected. If errors are discovered after submission, the company must apply to the Registrar of Companies (ROC) to mark the original filing as defective. Only then can a fresh, corrected form be submitted with an explanation of the changes made. This is why CleverCoins performs a thorough pre-submission review to ensure zero errors.

Form DPT-3 requires disclosure of: Company Identification Number (CIN), registered email address, objects of the company, net worth (from the latest audited balance sheet), total outstanding amounts as on 31st March of the filing year, particulars of charges (if any), details of credit rating (for deposit-taking companies), particulars of all lenders with amounts, ageing of outstanding amounts (classified in time buckets), and a list of depositors/lenders including those with matured and uncleated instruments.

Ageing in DPT-3 refers to the classification of outstanding loan amounts based on how long they have been outstanding. Amounts are categorised into time buckets such as 'Less than 1 Year,' '1-2 Years,' '2-3 Years,' '3-5 Years,' and 'More than 5 Years.' This helps the MCA assess the age profile of a company's outstanding liabilities and identify potential red flags in debt management.

No. Form DPT-3 is applicable only to companies registered under the Companies Act, 2013. Limited Liability Partnerships (LLPs) are governed by the Limited Liability Partnership Act, 2008 and are not required to file DPT-3.

Yes, a loan from a director to the company is classified as an 'Exempted Deposit' under Rule 2(1)(c)(viii) of the Companies (Acceptance of Deposits) Rules, 2014 — provided the director submits a declaration that the money is not given out of borrowed funds. This exempted deposit must be reported in Form DPT-3. Failure to report it has led to MCA notices and penalties for companies, as seen in real-world compliance cases.

The MCA filing fee for DPT-3 is based on the company's authorised share capital, as per the Companies (Registration Offices and Fees) Rules, 2014. Higher authorised capital results in a higher filing fee. CleverCoins will calculate the exact applicable fee for your company at the time of engagement.

Upon successful submission of Form DPT-3 on the MCA V3 portal, the system generates a Service Request Number (SRN). This SRN is your official proof of filing and acknowledgement from the Registrar of Companies. An email confirmation is also sent to the company's registered email address. CleverCoins ensures you receive and safely archive your SRN and email confirmation for your company records.

No. There is no exemption for small companies, startups, or newly incorporated companies from DPT-3 filing requirements. All companies (except those in the specifically exempted categories such as Government Companies, Banking Companies, NBFCs, and HFCs) must comply with DPT-3 filing requirements, regardless of their size, age, or revenue.

As per the Form DPT-3 help kit, the net worth figure must be taken from the 'latest audited balance sheet prior to the return date.' Since the return date is 31st March, the net worth from the balance sheet of 31st March of the preceding year is used. For example, for DPT-3 filed for FY 2025-26, the net worth from the balance sheet as of 31st March 2025 should be used.

Certain transactions are completely excluded from DPT-3 reporting as they are neither deposits nor exempted deposits. These include: amounts received from the Central or State Government, amounts received from foreign governments or foreign banks, loans from Public Financial Institutions, insurance companies, or scheduled banks, amounts raised by issuing bonds or debentures under a valid scheme, and security deposits received from employees not exceeding their annual salary as per service contracts.

CleverCoins recommends beginning your DPT-3 preparation at least 4 to 6 weeks before the 30th June deadline — ideally starting in May. This allows adequate time for financial data reconciliation, board resolution drafting, auditor certificate coordination, and portal submission without the risk of last-minute technical issues on the MCA portal. CleverCoins sends proactive reminders to all its clients to ensure timely preparation.

While it is technically possible to file DPT-3 yourself, the risk of errors is high and the consequences of mistakes are severe and irreversible. Misclassification of loan amounts, incorrect net worth figures, missing attachments, or portal submission errors can trigger MCA scrutiny, penalties, and the need to file a corrected form — adding cost and complexity. CleverCoins brings professional expertise, financial reconciliation skills, auditor coordination, and MCA portal proficiency that ensures your DPT-3 filing is accurate, complete, and submitted on time — every time. Our zero-penalty filing record is your peace of mind.